Part 23 - SPECIFIC TAX CREDITS AND TAX CHECKOFFS
- Section 15-30-2301 - [Repealed]
- Section 15-30-2302 - Credit allowed resident taxpayers for income taxes imposed by foreign states or countries
- Section 15-30-2303 - Tax credits subject to review by interim committee
- Section 15-30-2304 through 15-30-2317 - Reserved
- Section 15-30-2318 - Earned income tax credit
- Section 15-30-2319 - [Repealed]
- Section 15-30-2320 - [Repealed]
- Section 15-30-2321 - [Terminates 12/31/2031] Adoption tax credit - rulemaking
- Section 15-30-2322 through 15-30-2325 - Reserved
- Section 15-30-2326 - [Repealed]
- Section 15-30-2327 - [Terminates 12/31/2025] Qualified endowments credit - definitions - rules
- Section 15-30-2328 - Credit for contributions to qualified endowment - recapture of credit - deduction included as income
- Section 15-30-2329 - Beneficiaries of estates - credit for contribution to qualified endowment
- Section 15-30-2330 through 15-30-2333 - Reserved
- Section 15-30-2334 - [Terminates 12/31/2029] Credit for providing supplemental funding to public schools - innovative educational program
- Section 15-30-2335 - [Terminates 12/31/2029] Qualified education individual income tax credit for contributions to student scholarship organization
- Section 15-30-2336 - [Repealed]
- Section 15-30-2337 - Residential property tax credit for elderly - definitions
- Section 15-30-2338 - Residential property tax credit for elderly - eligibility - disallowance or adjustment
- Section 15-30-2339 - Residential property tax credit for elderly - filing date
- Section 15-30-2340 - Residential property tax credit for elderly - computation of relief
- Section 15-30-2341 - Residential property tax credit for elderly - limitations - denial of claim
- Section 15-30-2342 - Credit for preservation of historic buildings
- Section 15-30-2343 through 15-30-2355 - Reserved
- Section 15-30-2356 - [Repealed]
- Section 15-30-2357 - Tax credit for hiring registered apprentice or veteran apprentice
- Section 15-30-2358 - [Repealed]
- Section 15-30-2359 - [Expires 12/31/2028] Tax credit for trades education and training
- Section 15-30-2360 - Reserved
- Section 15-30-2361 - [Terminates 12/31/2028] Grow Montana jobs - annual job growth incentive tax credit
- Section 15-30-2362 and 15-30-2363 - Reserved
- Section 15-30-2364 - [Repealed]
- Section 15-30-2365 - [Repealed]
- Section 15-30-2366 - [Repealed]
- Section 15-30-2367 - [Repealed]
- Section 15-30-2368 - [Repealed]
- Section 15-30-2369 - [Repealed]
- Section 15-30-2370 - [Repealed]
- Section 15-30-2371 - [Repealed]
- Section 15-30-2372 - [Repealed]
- Section 15-30-2373 - [Repealed]
- Section 15-30-2374 through 15-30-2379 - Reserved
- Section 15-30-2380 - [Terminates 12/31/2027] Credit for unlocking public lands program - definitions
- Section 15-30-2381 - [Repealed]
- Section 15-30-2382 through 15-30-2385 - Reserved
- Section 15-30-2386 - Funding for administration of special revenue accounts
- Section 15-30-2387 - [Terminates on occurrence of contingency] Voluntary checkoff for nongame wildlife programs
- Section 15-30-2388 - Agriculture literacy in Montana schools program account - administration
- Section 15-30-2389 - Voluntary checkoff for agriculture literacy in Montana schools program
- Section 15-30-2390 - [Terminates on occurrence of contingency] Voluntary checkoff for child abuse and neglect prevention program
- Section 15-30-2391 - Reserved
- Section 15-30-2392 - Voluntary checkoff for Montana military relief fund
- Section 15-30-2393 - Election to deposit refund to education savings or ABLE account